2008 (5) TMI 170

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....r the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal relates to the correct classification of the appellant's product Micronutrient. The appellant has claimed classification of the same under sub-heading 3105.00 as fertilizer, whereas the Revenue has classified the same as plant growth regulator, falling un....

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....constituents at least one of the fertilizing elements - Nitrogen, Phosphorous, or Potassium. He further observed that the permission/certificate granted by the Jt. Director of Agriculture is only in respect of the mixture of chemical compounds and does not contain nitrogen separately, the product cannot be classified as fertilizer. The said order of the Commissioner (Appeals) is impugned before us....

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....trients and that when applied in small amount, they can alter physiological processes in plant. Inasmuch as it was not the Revenue's case that the product involved in that decision could inhibit or otherwise modify plant processes, the Revenue's claim of classification as plant growth regulator, was rejected. By applying the same criteria in the present case, we find that it is not the Revenue's c....